Author: Practising Law InstitutePublisher:
ISBN: 9781402414268
Category : Bankruptcy
Languages : en
Pages :
Book Description
The Partnership Tax Practice Series
Author: Practising Law InstitutePublisher:
ISBN: 9781402414268
Category : Bankruptcy
Languages : en
Pages :
Book Description
The Partnership Tax Practice Series
Author: Louis S. FreemanPublisher:
ISBN: 9781402412394
Category : Bankruptcy
Languages : en
Pages :
Book Description
The Partnership Tax Practice Series
Author: Louis S. FreemanPublisher:
ISBN: 9781402414268
Category : Bankruptcy
Languages : en
Pages :
Book Description
The Partnership Tax Practice Series
Author: Louis S. FreemanPublisher:
ISBN: 9781402434334
Category : Bankruptcy
Languages : en
Pages :
Book Description
Partnership Taxation
Author: Robert R. WoottonPublisher:
ISBN: 9781634594943
Category : Electronic books
Languages : en
Pages : 0
Book Description
Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the exam questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzker's LLM Tax Program have named him its outstanding tax professor seven times.
Understanding Partnership and LLC Taxation
Author: Jerold A. FriedlandPublisher:
ISBN: 9781422490914
Category : Partnership
Languages : en
Pages : 0
Book Description
Based on his treatise Tax Planning for Partners, Partnerships, and LLCs, the author offers a comprehensive analysis of one of the most complex and confusing areas of the Internal Revenue Code. Using examples and computational illustrations, this Understanding treatise is designed for ease of use by law students. In addition to clear, to-the-point explanations of law, Understanding Partnership and LLC Taxation includes practice and planning notes plus extensive citation to relevant cases, statutes, and regulations, thereby making it also an excellent quick reference for practitioners. Among the topics covered are the tax consequences of: Determining the business form to adopt; Allocating income or loss among partners or LLC members; Distributing property to a partner or LLC member; Using family partnerships and LLCs; and Selling or liquidating a partnership or LLC interest.
Partnership Tax Practice Manual
Author: Evelyn BrodyPublisher: Aspen Publishers
ISBN: 9780916592998
Category : Partnership
Languages : en
Pages : 467
Book Description
Partnership Taxation
Author: Richard M. LiptonPublisher:
ISBN: 9780769849034
Category : Partnership
Languages : en
Pages : 0
Book Description
View or download the free 2016 Online Supplement for this product. Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book contains a thorough discussion of the rules of partnership taxation -- when a partnership exists, the tax treatment of contributions to a partnership, the basis of partnership assets and interests in a partnership, how income is allocated to the partners, the tax treatment of distributions, the consequences of partnership liabilities, partnership mergers, the retirement of a partner and dissolution of the partnership. There is also significant attention paid to the numerous "anti-abuse" rules that have been adopted by Congress and the IRS over the past several decades, including the disguised sale rules, the treatment of "mixing-bowl" transactions, the complex rules to prevent basis abuse, and the overriding "partnership anti-abuse regulations" adopted by the IRS. In addition, this book explores one of the fundamental questions that always arises in partnership taxation: Is a partnership to be treated as a separate taxable entity or an aggregate of its partners? The tension between entity and aggregate treatment of a partnership is one of the recurring issues in determining the tax consequences of partnership transactions. In addition to bringing the book up-to-date with the latest tax law changes and expansion of several chapters, the Third Edition contains new chapters on family partnerships, the death of a partner, and S corporations. It provides an extended discussion of allocation methods that do not have substantial economic effect, but are designed to be in accordance with the partners' interests in the partnership; series LLCs and their recently proposed regulations are also discussed in detail. The text is now suitable for both a "basic" partnership tax course (if partnership tax can ever be thought of as basic), as well as an "advanced" partnership tax course. The Teacher's Manual provides suggested syllabi for both courses.
Federal Taxation of Partnerships and Partners
Author: William S. McKeePublisher:
ISBN:
Category : Partnership
Languages : en
Pages : 1320
Book Description
Partnerships and LLCs
Author: Thomas G. ManolakasPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 606
Book Description